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<br />provided, and in no event shall the terms of employment of the Public Employee, Independent <br />Contractor, or Participant be modified or in any way affected. <br /> <br />13.03 Interpretation. This Plan is intended to be an eligible deferred compensation Plan under IRC <br />Section 457, and shall be interpreted and administered in a manner consistent with the IRe. This <br />Plan may be amended to the extent that it may be necessary to conform the Plan to the requirements <br />of IRC Section 457 and any other applicable law, regulation, or ruling, including amendments that are <br />retroactive to the effective date of the Plan. In the event that the Plan is deemed by the Internal <br />Revenue Service to be administered in a manner inconsistent with the Internal Revenue Code, the <br />Plan Sponsor shall correct such administration. <br /> <br />ARTICLE XIV <br />Prior Plan <br /> <br />If the Plan Sponsor has already accepted and adopted the Plan (the "Prior Plan"), as defined by IRC <br />Section 457, then the Plan Sponsor intends that this Plan shall amend and restate the Prior Plan. In <br />such event, this Plan shall apply to all Participants in the Prior Plan on the effective date hereof, and <br />also to each Public Employee who elects to participate in this Plan on and after the effective date <br />hereof. <br /> <br />Article XV <br />Effective Date <br /> <br />This Plan shall be effective as of January 1, 2006. <br /> <br /><<;) Nationwide Retirement Solutions, Inc. 19 <br />Consolidated Standard 457 Plan <br />Amended and Restated 457(b) Governmental Plan Document <br />November 11, 2005 <br />